ORDER
KENNETH J. MEYERS, Bankruptcy Judge.
This matter is before the Court on defendant's motion for summary judgment.
The debtor filed this action to compel the Internal Revenue Service (IRS) to turn over to him his 1985 federal income tax refund in the amount of $406.00. The debtor had previously filed a Chapter 7 bankruptcy petition on March 24, 1986. At that time, he was indebted to the United States (U.S.) for unpaid income taxes for tax year...
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